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Segments - Summary of Partnership Reportable Segment Information (Details) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Total revenues          
Total revenues $ 24,345,550 $ 26,474,136 $ 68,685,375 $ 79,716,047  
Interest expense          
Interest expense 15,489,187 17,926,786 44,191,387 52,217,378  
Net result from derivative transactions          
Net result from derivative transactions 7,897,016 (7,209,385) (255,582) (14,539,996)  
Depreciation expense          
Depreciation expense 5,967 413,433 17,900 1,223,822  
Net income (loss)          
Net income (loss) (4,635,707) 9,729,378 11,190,810 47,807,772  
Total assets          
Total assets [1] 1,549,249,185   1,549,249,185   $ 1,513,400,702
Operating Segments [Member]          
Net income (loss)          
Net income (loss) (4,635,707) 9,729,378 11,190,810 47,807,772  
Operating Segments [Member] | Affordable Multifamily MRB Investments [Member]          
Total revenues          
Total revenues 22,201,479 22,635,813 62,194,258 67,026,288  
Interest expense          
Interest expense 13,931,091 17,072,302 40,553,471 50,714,905  
Net result from derivative transactions          
Net result from derivative transactions 6,671,863 (6,250,175) (379,097) (13,338,811)  
Depreciation expense          
Depreciation expense 5,967 5,967 17,900 17,880  
Net income (loss)          
Net income (loss) (3,290,431) 7,044,063 9,383,052 16,022,889  
Total assets          
Total assets 1,409,719,916   1,409,719,916   1,413,596,701
Operating Segments [Member] | Seniors and Skilled Nursing MRB Investments [Member]          
Total revenues          
Total revenues 1,080,818 604,040 2,648,673 1,037,082  
Interest expense          
Interest expense 665,656 427,182 1,729,922 514,773  
Net result from derivative transactions          
Net result from derivative transactions 1,225,153 (974,059) 123,515 (1,216,034)  
Net income (loss)          
Net income (loss) (811,992) 1,150,917 578,235 1,727,343  
Total assets          
Total assets 66,322,302   66,322,302   43,532,926
Operating Segments [Member] | Market-Rate Joint Venture Investments [Member]          
Total revenues          
Total revenues 1,063,253 2,035,391 3,842,444 8,119,809  
Interest expense          
Interest expense 892,440 345,104 1,907,994 905,502  
Net income (loss)          
Net income (loss) (533,284) 1,719,861 1,165,784 29,930,657  
Total assets          
Total assets 172,679,043   172,679,043   140,791,041
Operating Segments [Member] | MF Properties [Member]          
Total revenues          
Total revenues   1,198,892   3,532,868  
Interest expense          
Interest expense   82,198   82,198  
Net result from derivative transactions          
Net result from derivative transactions   14,849   14,849  
Depreciation expense          
Depreciation expense   407,466   1,205,942  
Net income (loss)          
Net income (loss)   $ (185,463) 63,739 $ 126,883  
Total assets          
Total assets 7,897,578   7,897,578   7,034,690
Consolidation, Eliminations [Member]          
Total assets          
Total assets $ (107,369,654)   $ (107,369,654)   $ (91,554,656)
[1] The consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,312,727,161 and $1,247,819,817 as of September 30, 2024 and December 31, 2023, respectively. The consolidated balance sheets include liabilities of the consolidated VIEs for which creditors do not have recourse to the general credit of the Partnership that totaled $370,812,540 and $374,992,803 as of September 30, 2024 and December 31, 2023, respectively. See Note 3 - Variable Interest Entities for further detail.